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Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected … The Amsterdam Housing Authority is located in the City of Amsterdam in Montgomery County. The Authority was …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsHadley-Luzerne Central School District – Financial Condition (2012M-188)
… services or sharing them with other districts, and saving money on energy costs. Given the District’s declining … use of fund balance. Adopt a reserve policy establishing how reserves will be funded, how much will be reserved, and when reserves will be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Comptroller DiNapoli Releases School Audits
… office completed audits of the Bainbridge-Guilford Central School District , Greenburgh Eleven Union Free School District , Niagara Falls City School District and the Rocky Point Union Free School District . “In an era of limited … office completed audits of the BainbridgeGuilford Central School District Greenburgh Eleven Union Free School District …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0State University of New York Upstate Medical Center – Selected Travel Expenses
… Purpose To determine whether the use of travel monies by the State University of New York (SUNY) Upstate Medical Center (Center), for two … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … To determine whether the use of travel monies by the State University of New York SUNY …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expensesXIII.10.C Refunds Owed to the State by an Employee – Using an Employee Check – XIII. Employee Expense Reimbursement
… Preparation: Refunds Owed to the State as a Result of a Due to State Employee Expense Report Balance An employee … State. The agency must forward the check to the Department of Taxation and Finance – Treasury and submit an Accounts … account receivable, the Agency must select a deposit type of “E” (Employee Receipts) and select the associated expense …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10c-refunds-owed-state-employeeState Comptroller DiNapoli Statement on Impact of a Late State Budget
… day and put in long, hard hours. For the workers that get paper checks or have payments set up on direct … the Governor and state Legislature are working hard to get the budget done. Now more than ever, we need a spending …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-statement-impact-late-state-budgetVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… review the Village’s financial and information technology operations for the period June 1, 2012 through October 28, … 700 residents. Budget appropriations for the general, water and sewer funds in 2013-14 were approximately $651,100 … and restrictions over user access to the financial system. Lastly, the Board has not adopted comprehensive data …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Village of Upper Brookville – Justice Court (2013M-160)
… Purpose of Audit The purpose of our audit was to determine if the Board and Justice … 1, 2011, to September 30, 2012. Background The Village of Upper Brookville is located in Oyster Bay in Nassau … Village of Upper Brookville Justice Court 2013M160 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Village of Maybrook – Water Operations (2013M-121)
… or implement compensating controls. Implement water billing procedures to ensure that water user charges are … and recorded in a timely manner. Investigate the water billing errors and adjust customer accounts for any amounts over- or under-billed. Implement billing adjustment procedures that at a minimum require a …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Comptroller DiNapoli Releases Municipal Audits
… fund. Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (Tioga County) The clerk-treasurer’s cash and … unreliable. The justices and the board did not ensure that parking tickets were collected, recorded and deposited in an …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… user accounts and disable those that were unnecessary. In addition, the board did not have an adequate contract and … Condition (St. Lawrence County) The surplus fund balance in the general fund exceeded the 4 percent statutory limit … did not document 948 scheduled services totaling $66,695 in the special education system as provided. Odessa-Montour …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1Headstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … to children with disabilities who are between three and five years of age. HSOR is reimbursed for preschool … ineligible costs included $6,841 in personal service costs and $1,117 in other than personal service costs. Key …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manual2018 Annual Audit
… York State Workers’ Compensation Law and (ii) mandated fee schedules (where applicable). Background The Board processed …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditTupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… 1, 2009 through December 31, 2013. Background The Tupper Lake Volunteer Fire Department, Inc. provides fire protection to the Town and Village of Tupper Lake and the Town of Santa Clara, in Franklin County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardCreditable Service – State Police Plan
… Under this special plan, service as an officer of the New York State Division of State … Police is creditable. You may also receive credit for service as a: Police officer in the New York State Department … York (maximum of five years), if you completed 20 years of service and successfully completed a course of law …
https://www.osc.ny.gov/retirement/publications/1518/creditable-serviceOperational Advisory No. 3
… other value, the transaction may not be submitted to OSC for processing. Failure to review the budget check status and …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderCUNY Bulletin No. CU-451
… Purpose To notify CUNY agencies of a health insurance rate adjustment for certain CUNY employees. … Affected Employees CUNY employees who had a health insurance rate change in paychecks dated July 12, 2012 … of New York Benefits Office has determined the health insurance rate change that went into effect in the paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-451-city-university-new-york-health-insurance-rate-adjustmentAudits of Local Governments: About Our Audits
… analysis to assist management and those charged with governance and oversight in using the information to improve … period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsTown of Frankfort - Board Oversight (2018M-58)
… to another employee. The Board did not properly authorize health insurance benefits averaging $183,000 annually for elected officials in … before authorizing payment. Authorize all fringe benefits provided to all officials and employees. Town …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Village of Franklin – Fund Balance Management (2018M-13)
… whether the Board effectively managed the Village’s fund balance for the period June 1, 2016 through November 10, … by an elected three-member Board of Trustees. General fund budgeted appropriations for the 2017-18 fiscal year … totaled approximately $150,000. Key Findings The general fund’s year-end total fund balance increased by 46 percent …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13